keepr 0.0.1

data/spec/active_record_extension_spec.rb

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+require 'spec_helper'
+
+describe Keepr::ActiveRecordExtension do
+  let!(:account_1000) { FactoryGirl.create(:account, :number => 1000, :kind => :asset) }
+  let!(:account_1200) { FactoryGirl.create(:account, :number => 1200, :kind => :asset) }
+
+  describe 'ledger with associated account' do
+    subject do
+      ledger = Ledger.create! :bank_name => 'Sparkasse'
+      account_1200.update_attributes! :accountable => ledger
+      ledger
+    end
+
+    it { expect(subject.keepr_account).to be_present }
+  end
+
+  describe 'Document with associated journal' do
+    subject do
+      document = Document.create! :number => 'RE-2013-10-12345'
+      Keepr::Journal.create! :accountable => document,
+                             :keepr_postings_attributes => [
+                               { :keepr_account => account_1000, :amount => 100.99, :side => 'debit'  },
+                               { :keepr_account => account_1200, :amount => 100.99, :side => 'credit' }
+                             ]
+      document
+    end
+
+    it 'has 1 keepr_journal' do
+      expect(subject.keepr_journals.size).to eq(1)
+    end
+    it { is_expected.to be_keepr_booked }
+  end
+
+  describe 'scopes' do
+    let!(:unbooked_document) { Document.create! :number => 'Unbooked' }
+    let!(:booked_document) {
+      document = Document.create! :number => 'Booked'
+      Keepr::Journal.create! :accountable => document,
+                             :keepr_postings_attributes => [
+                               { :keepr_account => account_1000, :amount => 100.99, :side => 'debit'  },
+                               { :keepr_account => account_1200, :amount => 100.99, :side => 'credit' }
+                             ]
+      document
+    }
+
+    describe :keepr_booked do
+      subject { Document.keepr_booked }
+
+      it { is_expected.to include(booked_document) }
+      it { is_expected.not_to include(unbooked_document) }
+    end
+
+    describe :keepr_unbooked do
+      subject { Document.keepr_unbooked }
+
+      it { is_expected.to include(unbooked_document) }
+      it { is_expected.not_to include(booked_document) }
+    end
+  end
+end

data/spec/cost_center_spec.rb

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+require 'spec_helper'
+
+describe Keepr::CostCenter do
+  let(:cost_center) { FactoryGirl.create(:cost_center) }
+  let(:account)     { FactoryGirl.create(:account, :number => 8400, :kind => :revenue) }
+
+  it 'should have postings' do
+    posting = Keepr::Posting.create! :amount            => 10,
+                                     :side              => 'debit',
+                                     :keepr_account     => account,
+                                     :keepr_cost_center => cost_center,
+                                     :keepr_journal_id  => 42
+
+    expect(cost_center.keepr_postings).to eq([posting])
+  end
+end

data/spec/database.yml

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+sqlite:
+  adapter: sqlite3
+  database: ":memory:"

data/spec/factories/account.rb

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+FactoryGirl.define do
+  factory :account, class: Keepr::Account do
+    number 1000
+    kind :asset
+    name 'Foo'
+  end
+end

data/spec/factories/cost_center.rb

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+FactoryGirl.define do
+  factory :cost_center, class: Keepr::CostCenter do
+    number 'FZ1'
+    name 'Kleintransporter'
+  end
+end

data/spec/factories/group.rb

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+FactoryGirl.define do
+  factory :group, class: Keepr::Group do
+    target :asset
+    name 'Foo'
+  end
+end

data/spec/factories/tax.rb

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+FactoryGirl.define do
+  factory :tax, class: Keepr::Tax do
+    name 'USt19'
+    description 'Umsatzsteuer 19%'
+    value 19.0
+    keepr_account { FactoryGirl.create :account, :number => 1776 }
+  end
+end

data/spec/group_spec.rb

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+require 'spec_helper'
+
+describe Keepr::Group do
+  describe :get_from_parent do
+    it 'should preset parent' do
+      root = FactoryGirl.create :group, :target => :asset
+      child = root.children.create! :name => 'Bar'
+
+      expect(child.target).to eq('asset')
+    end
+  end
+
+  describe :keepr_accounts do
+    it 'should not destroy if there are accounts' do
+      group = FactoryGirl.create :group
+      account = FactoryGirl.create :account, :number => 1000, :keepr_group => group
+
+      expect { group.destroy }.to_not change { Keepr::Group.count }
+      expect(group.destroy).to eq(false)
+      expect(group.reload).to eq(group)
+    end
+
+    it 'should destroy if there are no accounts' do
+      group = FactoryGirl.create :group
+
+      expect { group.destroy }.to change { Keepr::Group.count }.by(-1)
+    end
+  end
+
+  describe :keepr_postings do
+    # Simple asset group hierarchy
+    let(:group_1)     { FactoryGirl.create :group, :target => :asset }
+    let(:group_1_1)   { FactoryGirl.create :group, :target => :asset, :parent => group_1 }
+    let(:group_1_1_1) { FactoryGirl.create :group, :target => :asset, :parent => group_1_1 }
+
+    # Group for P&L accounts
+    let(:group_2)     { FactoryGirl.create :group, :target => :profit_and_loss }
+
+    # Group for balance result
+    let(:group_result){ FactoryGirl.create :group, :target => :liability, :is_result => true }
+
+    # Accounts
+    let(:account_1a)  { FactoryGirl.create :account, :number => '0001', :keepr_group => group_1_1_1 }
+    let(:account_1b)  { FactoryGirl.create :account, :number => '0011', :keepr_group => group_1_1_1 }
+    let(:account_1c)  { FactoryGirl.create :account, :number => '0111', :keepr_group => group_1_1_1 }
+
+    let(:account_2)   { FactoryGirl.create :account, :number => '8400', :keepr_group => group_2, :kind => :revenue }
+
+    # Journals
+    let!(:journal1)   { Keepr::Journal.create! :keepr_postings_attributes => [
+                          { :keepr_account => account_1a, :amount => 100.99, :side => 'debit' },
+                          { :keepr_account => account_2,  :amount => 100.99, :side => 'credit' }
+                        ]
+                      }
+    let!(:journal2)   { Keepr::Journal.create! :keepr_postings_attributes => [
+                          { :keepr_account => account_1b, :amount => 100.99, :side => 'debit' },
+                          { :keepr_account => account_2, :amount => 100.99, :side => 'credit' }
+                        ]
+                      }
+    let!(:journal3)   { Keepr::Journal.create! :keepr_postings_attributes => [
+                          { :keepr_account => account_1c, :amount => 100.99, :side => 'debit' },
+                          { :keepr_account => account_2,  :amount => 100.99, :side => 'credit' }
+                        ]
+                      }
+
+    context 'for normal groups' do
+      it "should return postings of all accounts within the group" do
+        postings_1 = [journal1.debit_postings.first, journal2.debit_postings.first, journal3.debit_postings.first]
+        expect(group_1.keepr_postings).to eq(postings_1)
+        expect(group_1_1.keepr_postings).to eq(postings_1)
+        expect(group_1_1_1.keepr_postings).to eq(postings_1)
+
+        postings_2 = [journal1.credit_postings.first, journal2.credit_postings.first, journal3.credit_postings.first]
+        expect(group_2.keepr_postings).to eq(postings_2)
+      end
+    end
+
+    context "for result group" do
+      it "should return postings for P&L accounts" do
+        result_postings = [ journal1.credit_postings.first,
+                            journal2.credit_postings.first,
+                            journal3.credit_postings.first
+                          ]
+
+        expect(group_result.keepr_postings).to eq(result_postings)
+      end
+    end
+  end
+end

data/spec/groups_creator_spec.rb

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+require 'spec_helper'
+
+describe Keepr::GroupsCreator do
+  context 'balance groups' do
+    before :each do
+      Keepr::GroupsCreator.new(:balance).run
+    end
+
+    it "should create groups" do
+      expect(Keepr::Group.count).to eq(64)
+      expect(Keepr::Group.asset.count).to eq(36)
+      expect(Keepr::Group.liability.count).to eq(28)
+
+      compare_with_source(Keepr::Group.asset, 'asset.txt')
+      compare_with_source(Keepr::Group.liability, 'liability.txt')
+    end
+
+    it "should create result group" do
+      expect(Keepr::Group.result).to be_a(Keepr::Group)
+    end
+  end
+
+  context 'profit & loss groups' do
+    before :each do
+      Keepr::GroupsCreator.new(:profit_and_loss).run
+    end
+
+    it "should create profit & loss groups" do
+      expect(Keepr::Group.count).to eq(31)
+      expect(Keepr::Group.profit_and_loss.count).to eq(31)
+
+      compare_with_source(Keepr::Group.profit_and_loss, 'profit_and_loss.txt')
+    end
+  end
+
+private
+  def compare_with_source(scope, filename)
+    full_filename = File.join(File.dirname(__FILE__), "../lib/keepr/groups_creator/#{filename}")
+    source = File.read(full_filename)
+
+    lines = scope.find_each.map { |g| "#{' ' * g.depth * 2}#{g.number} #{g.name}\n" }.join
+
+    expect(lines).to eq(source)
+  end
+end

data/spec/journal_spec.rb

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+require 'spec_helper'
+
+describe Keepr::Journal do
+  let!(:account_1000) { FactoryGirl.create(:account, :number => 1000, :kind => :asset) }
+  let!(:account_1200) { FactoryGirl.create(:account, :number => 1200, :kind => :asset) }
+  let!(:account_1210) { FactoryGirl.create(:account, :number => 1210, :kind => :asset) }
+  let!(:account_4910) { FactoryGirl.create(:account, :number => 4910, :kind => :expense) }
+  let!(:account_4920) { FactoryGirl.create(:account, :number => 4920, :kind => :expense) }
+  let!(:account_1576) { FactoryGirl.create(:account, :number => 1576, :kind => :asset) }
+  let!(:account_1600) { FactoryGirl.create(:account, :number => 1600, :kind => :liability) }
+
+  let :simple_journal do
+    Keepr::Journal.create :keepr_postings_attributes => [
+                                { :keepr_account => account_1000, :amount => 100.99, :side => 'debit' },
+                                { :keepr_account => account_1200, :amount => 100.99, :side => 'credit' }
+                              ]
+  end
+
+  let :complex_journal do
+    Keepr::Journal.create :keepr_postings_attributes => [
+                                { :keepr_account => account_4920, :amount =>  8.40, :side => 'debit' },
+                                { :keepr_account => account_1576, :amount =>  1.60, :side => 'debit' },
+                                { :keepr_account => account_1600, :amount => 10.00, :side => 'credit' }
+                               ]
+  end
+
+  describe :initialization do
+    context 'with date missing' do
+      it 'should set date to today' do
+        expect(Keepr::Journal.new.date).to eq(Date.today)
+      end
+    end
+
+    context 'with date given' do
+      it 'should not modify the date' do
+        old_date = Date.new(2013,10,1)
+        expect(Keepr::Journal.new(:date => old_date).date).to eq(old_date)
+      end
+    end
+  end
+
+  describe :validation do
+    it 'should success for valid journals' do
+      expect(simple_journal).to be_valid
+      expect(complex_journal).to be_valid
+    end
+
+    it 'should accept journal with postings marked for destruction' do
+      complex_journal.keepr_postings.first.mark_for_destruction
+      complex_journal.keepr_postings.build :keepr_account => account_4910, :amount => 8.4, :side => 'debit'
+
+      expect(complex_journal).to be_valid
+    end
+
+    it 'should fail for journal with only one posting' do
+      journal = Keepr::Journal.create :keepr_postings_attributes => [
+                                  { :keepr_account => account_4920, :amount => 8.40, :side => 'debit' }
+                                ]
+      expect(journal).not_to be_valid
+    end
+
+    it 'should fail for booking the same account twice' do
+      journal = Keepr::Journal.create :keepr_postings_attributes => [
+                                  { :keepr_account => account_1000, :amount => 10, :side => 'debit' },
+                                  { :keepr_account => account_1000, :amount => 10, :side => 'credit' }
+                                ]
+      expect(journal).not_to be_valid
+    end
+
+    it 'should fail for unbalanced journal' do
+      journal = Keepr::Journal.create :keepr_postings_attributes => [
+                                  { :keepr_account => account_1000, :amount => 10, :side => 'debit' },
+                                  { :keepr_account => account_1200, :amount => 10, :side => 'debit' }
+                                ]
+      expect(journal).not_to be_valid
+    end
+  end
+
+  describe :postings do
+    it 'should return postings' do
+      expect(simple_journal.keepr_postings.size).to eq(2)
+      expect(complex_journal.keepr_postings.size).to eq(3)
+    end
+
+    it 'should order postings' do
+      expect(simple_journal.keepr_postings.map(&:side)).to eq(['debit','credit'])
+      expect(complex_journal.keepr_postings.map(&:side)).to eq(['debit','debit','credit'])
+    end
+  end
+
+  describe :credit_postings do
+    it 'should return postings with positive amount' do
+      expect(simple_journal.credit_postings.size).to eq(1)
+      expect(complex_journal.credit_postings.size).to eq(1)
+    end
+  end
+
+  describe :debit_postings do
+    it 'should return postings with negative amount' do
+      expect(simple_journal.debit_postings.size).to eq(1)
+      expect(complex_journal.debit_postings.size).to eq(2)
+    end
+  end
+
+  describe :amount do
+    it 'should return absolute amount' do
+      expect(simple_journal.amount).to eq(100.99)
+      expect(complex_journal.amount).to eq(10)
+    end
+  end
+end

data/spec/posting_spec.rb

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+require 'spec_helper'
+
+describe Keepr::Posting do
+  let!(:account_1000) { FactoryGirl.create(:account, :number => 1000, :kind => :asset) }
+
+  describe 'side/amount' do
+    it 'should handle empty object' do
+      posting = Keepr::Posting.new
+      expect(posting.amount).to be_nil
+      expect(posting.side).to be_nil
+    end
+
+    it 'should set credit amount' do
+      posting = Keepr::Posting.new :amount => 10, :side => 'credit'
+
+      expect(posting).to be_credit
+      expect(posting.amount).to eq(10)
+      expect(posting.raw_amount).to eq(-10)
+    end
+
+    it 'should set debit amount' do
+      posting = Keepr::Posting.new :amount => 10, :side => 'debit'
+
+      expect(posting).to be_debit
+      expect(posting.amount).to eq(10)
+      expect(posting.raw_amount).to eq(10)
+    end
+
+    it 'should set side and amount in different steps' do
+      posting = Keepr::Posting.new
+
+      posting.side = 'credit'
+      expect(posting).to be_credit
+      expect(posting.amount).to be_nil
+
+      posting.amount = 10
+      expect(posting).to be_credit
+      expect(posting.amount).to eq(10)
+    end
+
+    it 'should change to credit' do
+      posting = Keepr::Posting.new :amount => 10, :side => 'debit'
+      posting.side = 'credit'
+
+      expect(posting).to be_credit
+      expect(posting.amount).to eq(10)
+    end
+
+    it 'should change to debit' do
+      posting = Keepr::Posting.new :amount => 10, :side => 'credit'
+      posting.side = 'debit'
+
+      expect(posting).to be_debit
+      expect(posting.amount).to eq(10)
+    end
+
+    it 'should default to debit' do
+      posting = Keepr::Posting.new :amount => 10
+
+      expect(posting).to be_debit
+      expect(posting.amount).to eq(10)
+    end
+
+    it 'should handle string amount' do
+      posting = Keepr::Posting.new :amount => '0.5'
+
+      expect(posting).to be_debit
+      expect(posting.amount).to eq(0.5)
+    end
+
+    it 'should recognized saved debit posting' do
+      posting = Keepr::Posting.create!(:amount => 10, :side => 'debit', :keepr_account => account_1000, :keepr_journal_id => 42)
+      posting.reload
+
+      expect(posting).to be_debit
+      expect(posting.amount).to eq(10)
+    end
+
+    it 'should recognized saved credit posting' do
+      posting = Keepr::Posting.create!(:amount => 10, :side => 'credit', :keepr_account => account_1000, :keepr_journal_id => 42)
+      posting.reload
+
+      expect(posting).to be_credit
+      expect(posting.amount).to eq(10)
+    end
+
+    it 'should fail for negative amount' do
+      expect {
+        Keepr::Posting.new(:amount => -10)
+      }.to raise_error(ArgumentError)
+    end
+
+    it 'should fail for unknown side' do
+      expect {
+        Keepr::Posting.new(:side => 'foo')
+      }.to raise_error(ArgumentError)
+    end
+  end
+
+  describe 'scopes' do
+    let!(:debit_posting) { Keepr::Posting.create!(:amount => 10, :side => 'debit', :keepr_account => account_1000, :keepr_journal_id => 42) }
+    let!(:credit_posting) { Keepr::Posting.create!(:amount => 10, :side => 'credit', :keepr_account => account_1000, :keepr_journal_id => 42) }
+
+    it 'should filter' do
+      expect(account_1000.keepr_postings.debits).to eq([debit_posting])
+      expect(account_1000.keepr_postings.credits).to eq([credit_posting])
+    end
+  end
+
+  describe 'cost_center handling' do
+    let!(:cost_center) { FactoryGirl.create(:cost_center) }
+    let!(:account_8400) { FactoryGirl.create(:account, :number => 8400, :kind => :revenue) }
+
+    it "should allow cost_center" do
+      posting = Keepr::Posting.new :keepr_account => account_8400, :amount => 100, :keepr_cost_center => cost_center
+      expect(posting).to be_valid
+    end
+
+    it "should not allow cost_center" do
+      posting = Keepr::Posting.new :keepr_account => account_1000, :amount => 100, :keepr_cost_center => cost_center
+      expect(posting).to_not be_valid
+    end
+  end
+end